H.R. Syiem, Member (T)

1. A consignment of ammonium chloride fertilizer was imported by ship S.S. Green Bay and cleared under Bill of Entry GSI 587 dated 31-1-75 by the Food Corporation of India. Duty was paid, it is said, at 60% basic under I.C.T. Item 28 to expedite clearance. The Food Corporation filed a claim for refund of duty saying the fertilizer was exempted under Notification No. 115/73 but the Assistant Collector, by an order which bears two dates, 2-1-75 and 18-5-76, rejected it saying the notification exempted only diammonium phosphate and ammonium nitro-phosphate and not ammonium chloride. In September 75, the Government of India gave an ad hoc exemption Order No. 404 dated 29-9 75 for the fertilizer imported by S.S. Green Bay. Armed with this, the Corporation filed an appeal to the Appellate Collector of Customs, Bombay, who, however, rejected it because he said the claim under the ad hoc order No. 404 of 29-9-75 was a new claim, the original claim being under Notification No. 115 and was therefore a shift in ground. The shift in ground constituted a fresh claim which would be time-barred. He felt that he was precluded from considering the appeal and so he rejecte